Resources

Deadline for notifying HMRC of new sources of taxable income or gains for 2024/25 if no tax return has been issued 

PAYE quarterly payments are due for small employers for the pay periods 6th July 2025 to 5th October 2025

PAYE, Student loan and CIS deductions are due for the month to 5th October 2025

Tax and NI due under a 2024/25 PAYE Settlement Agreement 

Deadline for submission of 2024/25 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2026/27 

PAYE codeDeadline for submitting 'paper' 2024/25 self assessment returns

Advisory Fuel Rates

PAYE, Student loan and CIS deductions are due for the month to 5th December 2025

Online filing deadline for submitting 2024/25 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2026/27 tax code

PAYE, Student loan and CIS deductions are due for the month to 5th January 2026

PAYE quarterly payments are due for small employers for the pay periods 6th October 2025 to 5th January 2026

Deadline for submitting your 2024/25 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2024/25 liability together with the first payment on account for 2025/26 are also due February 2026

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2026

PAYE, Student loan and CIS deductions are due for the month to 5th February 2026

Advisory Fuel Rates

5% late payment penalty on any 2024/25 outstanding tax which was due on 31st January 2026 and still remains unpaid

PAYE, Student loan and CIS deductions are due for the month to 5th March 2026

Last minute planning for tax year 2025/26